Precision Infratech Private Limited Vs DCIT (ITAT Ahmedabad)
CIT(A) Order Vitiated for Interchanging Facts of Two Years; Matters Remanded for Fresh Adjudication – ITAT Ahmedabad
The Ahmedabad Bench of the ITAT set aside the orders passed by the NFAC-CIT(A) for Assessment Years 2018-19 and 2023-24 after finding a glaring error of interchange of facts between the two assessment years, amounting to complete non-application of mind.
For AY 2018-19, the Assessing Officer had made an addition of ₹70 lakh on account of bogus loan, whereas for AY 2023-24, an addition of ₹14.20 crore was made on account of alleged bogus purchases. However, while disposing of the appeals, the CIT(A) mistakenly adjudicated the purchase disallowance issue in AY 2018-19 and the loan addition issue in AY 2023-24, though no such additions existed in the respective years.
Both the assessee and the Revenue conceded before the Tribunal that the CIT(A) had mixed up the facts of the two years. The Tribunal held that such an error strikes at the root of the appellate order and renders it unsustainable.
Accordingly, the ITAT set aside both the CIT(A) orders and remanded the matters back with a direction to adjudicate each appeal afresh on the basis of correct facts for the respective years. Both appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
These two appeals are filed by the assessee against the separate order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] both dated 07.10.2025 for the Assessment Years (A.Y) 2018-19 and 2023-24 in the proceedings u/s 147 and u/s 143(3) of the Income Tax Act, respectively.
